Answer:
B. $ 6,500,000
Explanation:
The goodwill impairment loss for the year 2020 shall be determined through the following mentioned equation:
Goodwill impairment loss=Book value of all the divisions-Fair Value of all the divisions
Book value of all the divisions=$45,000,000+$6,500,000+$21,000,000
=$72,500,000
Fair value of all the divisions= $40,000,000+$6,000,000+$20,000,000
=$66,000,000
Goodwill impairment loss=$72,500,000-$66,000,000
=$6,500,000
So based on the above discussion, the answer is B. $ 6,500,000
